Category Archives: GST

7 IMPORTANT GST CASE LAW 28.01.2025 Sr No Case Law Title Brief Summary Citation Relevant Act 1 Principal Commissioner of Goods and Service Tax v. Delhi Metal Company Leave petition dismissed as the revenue sought to withdraw the appeal. Assessee has the right to cancel their GST registration after closing their business Click here Section… Read More »

Provisional Release of Seized Goods Allowed pending adjudication of the SCN Under Section 130 of the CGST Act Summary in Key Points: Issue: Whether goods seized under Section 67 of the CGST Act can be provisionally released to the assessee pending adjudication of a show cause notice (SCN) under Section 130. Facts: The assessee’s goods… Read More »

GST Demand Notice Set Aside for Lack of Proper Consideration of Assessee’s Response Summary in Key Points: Issue: Whether a show cause notice (SCN) issued under Section 74 of the GST Act is valid when it fails to consider the assessee’s detailed response to a prior intimation and merely repeats the allegations without addressing the… Read More »

Invalid Assessment of a Deceased Person under GST and Issuance of Notices After Cancellation of Registration Summary in Key Points: Issue: Whether an assessment order and notices issued after the death of the assessee and cancellation of their GST registration are valid. Facts: The proprietor of the assessee-firm passed away, and the firm’s GST registration… Read More »

 GST Demand Order Set Aside as Summary of Show Cause Notice in Form GST DRC-01 is not a substitute for a proper SCN. Summary in Key Points: Issue: Whether a GST demand order passed without issuing a proper show cause notice (SCN) under Section 73(1) of the GST Act is valid. Facts: The assessee challenged… Read More »

Multiple Show Cause Notices for the Same Period Under GST can be issued if they address different subject matters. Summary in Key Points: Issue: Whether the GST authorities can issue multiple show cause notices (SCNs) to an assessee for the same period, covering different issues. Facts: The assessee received two SCNs for the same period. The… Read More »

Condonation of Delay in Application for Revocation of GST Registration Cancellation on Payment of Dues Summary in Key Points: Issue: Whether the delay in filing an application for revocation of GST registration cancellation can be condoned. Facts: The assessee’s GST registration was cancelled. They later filed an application for revocation of cancellation, but it was… Read More »

Assessee has the right to cancel their GST registration after closing their business Summary in Key Points: Issue: Whether an assessee has the right to cancel their GST registration after closing their business, and whether the revenue department can refuse such cancellation. Facts: The assessee applied for cancellation of their GST registration after closing their… Read More »

GST Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Tamil Nadu and Himachal Pradesh Jan 28th, 2025 Dear Taxpayers, This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process. 1.… Read More »